Relates to creating a tax credit for taxpayers who purchase and install a water filtration or purification system in their residence or business

This bill creates a $500 state tax credit for residents and businesses that purchase and professionally install a water filtration or purification system in their home or business within the state. Taxpayers can claim one credit per residence or business where a qualifying system is installed, defined as one that removes impurities through physical, chemical, or biological processes. The credit applies to taxable years beginning on or after January 1, 2025, and is claimed against state income tax. It directly affects taxpayers who install eligible systems, providing a financial incentive for water quality improvements.